Paragraph 17A Additional pension benefit: long serviceF1

A firefighter member who—

Subject to paragraph (3) and article 17C(5), the amount of additional pension benefit is that found by applying the formula—

$\genfrac{}{}{0.1ex}{}{A+(B\times 2)}{60}\times \pounds 990$

F2Where—

A is the number in years (counting part of a year as the appropriate fraction) by which the member’s continuous pensionable service in the employment of the Board and subsequent continuous pensionable service up to and including 30th June 2007, exceeds 15 but does not exceed 20; and

B is the number in years (counting part of a year as the appropriate fraction) by which his continuous pensionable service in the employment of the Board and subsequent continuous pensionable service up to and including 30th June 2007, exceeds 20 but does not exceed 30.

F3Until 11th April 2011, where the Retail Prices Index for the month of September preceding the relevant tax year is higher than it was for September 2007, the amount of additional pension benefit (as calculated in accordance with paragraph (2) and, if applicable, this paragraph) shall be increased by the same percentage as the percentage increase in the Retail Prices Index.

On and after 11th April 2011, the amount of additional pension benefit (as calculated in accordance with paragraph (2) and paragraph (3) and, if applicable, paragraph (3B) and this paragraph) shall be increased on the first Monday of the following relevant tax year by the same amount as any increase which would have applied if that additional pension to which the Pensions (Increase) Act (Northern Ireland) 1971 applied and the beginning date for that pension were the 1st July of the tax year immediately before the relevant tax year.

For the avoidance of doubt, the increase of additional pension benefit in the tax year 2010/2011 shall be increased by the same percentage as the percentage increase in the Consumer Prices Index in September 2010 with effect from Monday 11th April 2011.

Any increase in accordance with paragraph (3) shall be applied with effect from the first Monday of the relevant tax year.

In F5paragraphs (3) and (3A) —

• F6“the beginning date” means the date on which the pension is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act (Northern Ireland) 1971;

• “following relevant tax year” means the tax year after the relevant tax year, in relation to which the member is not a pensioner member or a deferred member;

• “relevant tax year” means a tax year in relation to which—

  1. (a)

     the amount of a firefighter member’s pension benefits is calculated for the purposes of this Scheme; and

  2. (b)

     he is not a pensioner member or a deferred member; and “tax year” means the period of 12 months beginning with 6^th April.

• “tax year” means the period of 12 months beginning with 6^th April.